About: Sustainability Reporting in Romania and in the Czech Republic: A Comparative Study

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
rdfs:seeAlso	http://www.vsem.cz/data/data/ces-soubory/ekonomicke_listy/gf_Ekonomicke%20listy_0511.pdf
Description	This paper concentrates on development of sustainability reporting with special accent on environmental and social issues in countries which recently joined the EU: Romania and the Czech Republic. The article analyses the short tradition of CSR reporting in both countries and the current state of development. The article also deals with the plans to implement rules of sustainability reporting into compulsory financial reporting statements in the Czech Republic and compares it with the country-specific approach in Romania. We use comparative case study approach in the two countries in energy sectors and heavy machinery works. We have found that the standard of sustainability reporting is based on the same principles in both countries, originating from common roots, but the particular approaches differ. In our opinion, more systematic regulatory approach may be adopted in Romania, whilst non-prescriptive approach to environmental reporting should be adopted in the Czech Republic, similarly to other developed countries. This paper concentrates on development of sustainability reporting with special accent on environmental and social issues in countries which recently joined the EU: Romania and the Czech Republic. The article analyses the short tradition of CSR reporting in both countries and the current state of development. The article also deals with the plans to implement rules of sustainability reporting into compulsory financial reporting statements in the Czech Republic and compares it with the country-specific approach in Romania. We use comparative case study approach in the two countries in energy sectors and heavy machinery works. We have found that the standard of sustainability reporting is based on the same principles in both countries, originating from common roots, but the particular approaches differ. In our opinion, more systematic regulatory approach may be adopted in Romania, whilst non-prescriptive approach to environmental reporting should be adopted in the Czech Republic, similarly to other developed countries. (en)
Title	Sustainability Reporting in Romania and in the Czech Republic: A Comparative Study Sustainability Reporting in Romania and in the Czech Republic: A Comparative Study (en)
skos:prefLabel	Sustainability Reporting in Romania and in the Czech Republic: A Comparative Study Sustainability Reporting in Romania and in the Czech Republic: A Comparative Study (en)
skos:notation	RIV/25473361:_____/11:#0000738!RIV12-MSM-25473361
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(1M0524)
http://linked.open...iv/cisloPeriodika	č. 5
http://linked.open...vai/riv/dodaniDat	2012
http://linked.open...aciTvurceVysledku	Jindřichovská, Irena
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Centrum ekonomických studií Vysoké školy ekonomie a managementu, o.p.s.
http://linked.open...dnocenehoVysledku	233560
http://linked.open...ai/riv/idVysledku	RIV/25473361:_____/11:#0000738
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	corporate social responsibility; environmental accounting; sustainable development; Czech Republic; Romania (en)
http://linked.open.../riv/klicoveSlovo	environmental accounting Czech Republic corporate social responsibility sustainable development Romania
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[3377EE5C29D1]
http://linked.open...i/riv/nazevZdroje	Ekonomické listy CES VŠEM
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...vavai/riv/projekt	Research center on competitiveness of Czech economy
http://linked.open...UplatneniVysledku	2011
http://linked.open...iv/tvurceVysledku	Jindřichovská, Irena Puncarea, I.
issn	1804-4166
number of pages	17 (xsd:int)

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